Pursuant to the requirements of the Internal Revenue Service
Circular 230, we inform you that, to the extent any advice
relating to a Federal tax issue is contained in this
communication, including in any attachments, it was not
written or intended to be used, and cannot be used, for the
purpose of (a) avoiding any tax related penalties that may
be imposed on you or any other person under the Internal
Revenue Code, or (b) promoting, marketing or recommending to
another person any transaction or matter addressed in this
communication.